AARP Foundation Tax-Aide

1
AARP Foundation Tax-Aide

• 2011-2012
• For All AARP Foundation Tax-Aide Sites
• Local Coordinator (Site Coordinator)
• Quality Site Requirements Training

2
Purpose of this document

• To provide District Coordinators (DCs) with a
  useful and easy tool to acquaint or remind Local
  Coordinators (LCs) of AARP Foundation Tax-Aide
  site requirements
• These site requirements are designed to
• Maximize number of accurate returns prepared,
• Ensure a quality and confidential experience for
  the taxpayer, and
• Ensure site compliance with program policy and
  IRS grant requirements for Site Coordinator
  Training

3
Introduction

• Your leadership is vital to the success of your
  site operation and the AARP Foundation Tax-Aide
  program
• Thank you for your commitment to such an
  important role
• We hope you find this information useful in
  helping you plan, organize and manage your site

4
Site Checklist

• Secure Equipment and Tax Data
• Post required notices and have required AARP
  Foundation Tax-Aide IRS Materials
• Certify all Counselors
• Interview/Intake process for every Taxpayer
• 100 Quality Review by 2nd Counselor
• Have process for tracking all e-files through
  acceptance
• Accurately Report Activity

5
Secure Equipment and Tax DataMore info in
Confidentiality and Security document in Client
Service Provider Digest and Extranet

• Store equipment in a secure location
• Keep laptops and forms in a secure environment
  during site operations
• Immediately call police and number on back of
  volunteer badge if a computer is stolen
• Require encryption, passwords, and antivirus and
  firewall software on all computers with Taxpayer
  data
• Consider running TaxWise with encrypted software
  on a flash drive instead of from a hard drive
  especially on personal computers
• Flash drives with encrypted software must be used
  on site-sponsored-owned computers
• Exit TaxWise and encryption if you step away
• Never post passwords on or near computer

6
Post Required Notices and have required AARP
Foundation Tax-Aide Materials

• AARP Foundation Tax-Aide Poster (D143)
• Site sign-in sheets
• AARP Foundation Tax-Aide Tax Record Envelopes
  (D12225-English D17464 Spanish)
• (All of the above can be ordered from AARP
  Foundation Tax-Aide Fulfillment)
• Cybertax messages identified as IRS Volunteer
  Quality Alerts
• LCs should read and have a copy of the current
  AARP Foundation Tax-Aide LC and Client Service
  Provider Digest (formerly the Counselor Digest)
  available (The LC Digest will be emailed to LCs
  and the Client Service Provider Digest will be
  available for ordering.)

7
IRS Required Site Materials

• IRS Pub. 17
• IRS Pub. 4012
• IRS 1040 Instructions
• IRS Intake/Interview and Quality Review Sheet for
  every return prepared (IRS 13614-C)
• For e-filing sites - IRS Pub. 3189-E-file
  Handbook and all documents of the above can be
  electronic and on the computer.
• (Do NOT order Pub 760, IRS Envelope Pub 1084
  IRS Site Coordinator Handbook and Title VI, IRS
  Poster)

8
Certify All Volunteers

• Complete Certification Process for all volunteers
  Counselors and non-Counselors (outlined in the
  LC Digest)
• Complete Standards of Conduct training and test
  and sign agreement form 13615
• (All AARP Foundation Tax-Aide volunteers must
  sign)
• All volunteers must be trained in program
  policies and procedures
• AARP Foundation Tax-Aide Program Policies and
  Procedures developed to cover needed material is
  available on the Extranet
• Invite non-counselors to that session of the
  Counselor training
• List of certified volunteers must be provided to
  ADS for updating the AARP database, IRS, and
  appropriate LC and DC to ensure documentation of
  which Counselors are certified to assist
  taxpayers in the upcoming tax season
• Minimum of two certified Counselors at sites

9
All Counselors must (Some of those policies and
procedures)

• Maintain confidentiality/security of data
• Never solicit business for self or others
• Refuse any type of compensation or tips
• Stay within scope of training/certification
• Provide taxpayers with explanation (and a copy)
  of tax return as taxpayers retain responsibility
  of the accuracy of the return
• Assist taxpayers at sites, not at volunteer homes
• Serve customers with courtesy regardless of
  customers sex, race, age, religion, etc.

10
100 Quality Review - All Returns

• Second Person Quality Review (QR)
• Second Person is a certified Counselor
• Use the Extranet presentation for training QR
• Review source documents and Intake Sheets for
  data to ensure nothing is missed (pay close
  attention to verify EINs to source documents to
  cut down on these rejects)
• Check Quality Review boxes on the IRS
  Intake/Interview and Quality Review Form
• Review entire return with taxpayer
• Initial TaxWise Preparer Use Field 14 for QR.
  This must not be defaulted
• Must have documented bank information when
  completing the return. Never take bank
  information over the phone.

11
Daily Site Operations

• NEW All forms must be returned to taxpayers at
  the end of their appointment (we no longer keep
  copies of the 8879, W2s, 1099s, etc.)
• Train EROs with ERO Training presentation
  available on the Extranet and institute process
  to ensure all e-file returns are timely
  transmitted, rejects corrected and accepted
• Train Client Facilitators with Client
  Facilitator Training available on the Extranet

12
Closing Site Operations

• Retained data for TaxWise desktop users is stored
  on disk or flashdrive and retained by only one
  person in the state (ask your leader for name)
• For IRS-loaned computers, use the wipe disk
  program loaded on them.
• For non-IRS equipment, use the ClearTaxpayerData
  program. Instructions for downloading,
  installing, and using ClearTaxpayerData may be
  found at www.aarp.org/tavolunteers.
• Please note this is not required if using TaxWise
  Online (TWO).

13
Accurate Activity Reporting

• Activity Reporting supports continued AARP
  Foundation Tax-Aide funding.
• Ensure all program activity is recorded on the
  appropriate Activity Reporting Log or as directed
  by your volunteer leader, Including QA for
  taxpayers when a return is not prepared, but only
  questions are answered.
• Report site activity on a monthly basis or as
  instructed by your volunteer leader

14
Accurate Activity Reporting

• E-file sites must input Quality Reviewer initials
  in TaxWise preparer use field 14 and are strongly
  encouraged to input preparer initials in preparer
  use field 13
• E-Files sites are strongly encouraged to input
  data from the IRS Intake Interview form
  questions 14 and 15 about languages spoken in the
  home and a member of the household considered
  disabled into preparer use fields 11 and 12
  respectively

15
Accurate Information

• The correct SIDN must be on every tax return
• E-filing sites must use an EFIN assigned to AARP
  Foundation Tax-Aide and it must be on every
  e-filed return
• Site lists must reflect correct dates, times and
  locations
• Weekly updates to IRS SPECTRM system occur after
  September from AARP Foundation Tax-Aide

16
IRS Revenue Code 7216

• Internal Revenue Code Section 7216
• The text provides penalties against tax return
  preparers who make unauthorized use or disclosure
  of tax return information
• The IRS requires prescribed authorization for
  taxpayers to approve use and disclosure
• AARP Foundation Tax-Aide does not need to use
  those procedures as we do not share specific data
  with anyone including VITA, banks, mortgage
  companies, others in AARP, etc.

17
Whats New (or Fairly New)?

• New Taxpayer forms (8879s, W2s, 1099s, etc)
  cannot be retained by the site
• New A process needs to be established for EROs
  to track the flow of efile acceptances and
  rejects if the use of 8879s were used for this
  purpose in previous years
• Required use of TaxWise preparer use field 14 for
  Quality Reviewer initials
• Strongly encourage TaxWise preparer use field 13
  for Counselor initials
• Strongly encourage preparer use fields 11 for
  input of language other than English spoken in
  the home and 12 for a member of the household
  considered disabled

18
Where LCs can go for help

• Your District Coordinator
• AARP Foundation Tax-Aide LC Digest
• AARP Foundation Tax-Aide volunteer Extranet
  www.aarp.org/tavolunteers (for forms, guides,
  presentations, and other info)
• IRS Volunteer Hotline [phone]
• IRS website www.irs.gov
• IRS refund help 1-800-829-1954
• IRS Taxpayer Advocate 1-877-777-4778

19
Thanks!

• Please know that the work you do to ensure the
  site is effectively operated is not only
  appreciated by all of the AARP Foundation
  Tax-Aide organization but, most especially, the
  taxpayers served by the hardworking volunteers at
  your site! What would the taxpayers do without
  you?
• Remember to have some fun and thank those
  volunteers on behalf of all of us for a truly
  remarkable year in 2011 and for being here again
  in 2012!